Crane Corporation owns machinery that cost $20,400 when purchased on July 1, 2022. Depreciation has been recorded at a rate of $2,448 per year, resulting in a balance in accumulated depreciation of $8,568 at December 31, 2025. The machinery is sold on September 1,2026, for $10,710. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Creditoccount titles are automatically indented when amount is entered. Do not indent manualfy If no entry is required, select "No Entry for the cocount tittes and enter o for the amounts. List all debit entries before credit entries)